Familienbonus Plus 2026: €2,000 tax credit per child and changes from 2027

The Familienbonus Plus is a tax credit that allows parents in Austria to reduce their tax burden. It has existed since 2019 and has been amended several times. The amounts remain unchanged in 2026, but new rules for sharing the credit between parents will apply from 1 January 2027.

How much is the Familienbonus Plus in 2026?

The Familienbonus Plus is a direct tax credit (Absetzbetrag) that reduces the tax payable, at most to zero. The amount depends on the child’s age:

• Until the child’s 18th birthday: €166.68 per month, or €2,000 per year
• After the child turns 18, while Familienbeihilfe continues to be paid: €58.34 per month, or €700 per year

The credit is available for each child for whom Familienbeihilfe is paid. This includes, for example, adopted and foster children. It can also apply when you work in Austria and your child lives in another EU country, provided the basic conditions for a Differenzzahlung are met, even if the amount of the difference is zero.

The calculation is based on monthly periods. The credit is available from the month of birth, and the higher amount still applies in the month in which the child turns 18.

Who is eligible?

The Familienbonus Plus may be claimed by parents who:

• Are subject to unlimited tax liability in Austria, meaning they live and pay tax there
• Receive Austrian Familienbeihilfe for the child, or are the spouse or partner of the parent receiving Familienbeihilfe, or are a separated parent who actually pays child support
• Have enough income to pay tax, because the credit can only be used up to the amount of tax payable

The credit is not paid automatically. It must be claimed either during the year through the employer or retrospectively in the annual tax assessment.

How to claim the Familienbonus Plus

• During the year: apply through your employer using the relevant form. The employer will then deduct less tax from your monthly pay.
• After the year ends: claim it in the Arbeitnehmerveranlagung through FinanzOnline or on paper using the L 1k or L 1k-bF attachment.

If your employer has already included the credit during the year and you submit an annual tax assessment, you must select the Familienbonus Plus again. Otherwise, you may receive a subsequent tax bill.

Kindermehrbetrag when your tax is too low

If you earn so little that you pay little or no tax, you may qualify for the Kindermehrbetrag under certain conditions. In 2026, its amount is the difference between the calculated tax before tax credits are deducted and €700 per child.

For 2026, the income limits are €17,038 for one child, €20,538 for two children and €23,356 for three children. Among other requirements, you must have taxable employment income for at least 30 days in 2026, or receive Kinderbetreuungsgeld, Wochengeld or Pflegekarenzgeld throughout the year. You must also be a single earner or single parent, or have a partner with a low income.

You do not need to submit a separate application. You must confirm in your tax assessment that the conditions are met.

Children aged over 18

Since January 2024, the annual amount for children over 18 has been €700, up from €650. The condition is that Familienbeihilfe must continue to be paid for the child. When Familienbeihilfe ends, the Familienbonus Plus also ends. This may happen, for example, when the child turns 24 while continuing their studies.

There is no age limit for a child with a disability when increased Familienbeihilfe is paid.

Changes from 2027: new sharing rules

The amount will not change in 2027, but the rules for sharing the credit will become stricter from 1 January 2027:

• For a child under four, and regardless of age where increased Familienbeihilfe is paid, the current options remain: a 50/50 split or 100% claimed by one parent.
• For a child over four, if there is no other child under four or entitled to increased Familienbeihilfe in the household, only a 50/50 or 75/25 split will be possible. A 100/0 split will not be permitted in this situation.
• For separated parents, the parent receiving Familienbeihilfe and the parent actually paying child support may split the credit 50/50 or 75/25. A 100% claim by one parent will only be possible until the child turns four, or where increased Familienbeihilfe is paid.

If your employer currently applies 100% of the credit for a child over four, you will need to submit a new E 33 form to the employer from 2027, unless another child under four lives in the household. Further details are available in the Federal Ministry of Finance FAQ for 2027.

Practical steps

1. Check whether Familienbeihilfe is being paid for each child.
2. Check the child’s age and calculate whether the annual amount is €2,000 or €700.
3. Decide whether to claim the credit through your employer or in the Arbeitnehmerveranlagung.
4. Make sure the Familienbonus Plus is selected again in your annual tax assessment if it was already applied by your employer.
5. From 2027, review the permitted split between parents and submit form E 33 if required.